The following accounts were taken from Q9Ev-8c Company's unadjusted trial balance at December 31, 2029: Accounts payable... $48,000 Accounts receivable $33,000 Advertising expense $21,000 Cash $19,000 Common stock $62,000 Cost of goods sold $43,000 Equipment $48,000 Income tax expense $15,000 Interest revenue $38,000 Inventory Land Notes payable $69,000 $81,000 $74,000 Prepaid insurance $36,000 Retained earnings . $41,000 (at January 1, 2029) Sales revenue...... $87,000 Trademark $25,000 Unearned revenue $40,000 Q9Ev-8c Company has not yet recorded adjusting entries related to the following four items: (1) The prepaid insurance in the unadjusted trial balance relates to a two-year insurance policy purchased on February 1, 2029. (2) Salaries earned by employees which have not yet been paid by Q9Ev-8c Company totaled $12,000. (3) The note payable listed above was a bank loan taken out on June 1, 2029. It is a 10-month, 15% loan. (4) The unearned revenue above relates to a $40,000 payment from